The Charitable Trust Bureau of the Attorney
Generalís Office (hereafter Bureau) will maintain a file of all charitable
organizations, professional fund raisers, professional fund raising consultants
and professional solicitors registered under the Illinois Solicitation for Charity
Act at its Chicago office.

1)Any charitable organization which solicits in
Illinois must first register with the Attorney General unless it is exempt
under the provisions of Section 3(b) of the Act.

2)To register, a charitable organization must file
a completed registration statement in the forms set forth in Appendix A,
Illustrations A and B of this Part, all appropriate attachments, including a
schedule of assets and investments, and all required statutory fees.† All registrations must be accompanied by a
copy of the instrument under which the property is administered (for example,
trust documents, articles of incorporation, constitution, by-laws) and a
financial statement.† If the organization
employs a professional fund raiser, a copy of its contract with the
professional fund raiser must accompany the registration statement.

3)If the organization has been in operation prior
to registering, it must file, in addition to its registration statement,
financial statements for each of the past three years and executed copies of
annual reports or returns filed with the Internal Revenue Service for each of
the past three years, must pay all filing fees and all late fees as provided by
Sections 2 and 4 of the Act, and is subject to accounting for all past years of
operation prior to registration.

4)When a registration is canceled, to return to
compliance, a re-registration must be made.†
Re-registration requires the submission of all of the above registration
documents as applicable, including the re-registration penalty fees as provided
by Section 2 of the Act.

5)Registration by an organization under Section 2
of the Act may upon request also satisfy the organizationís registration
requirements under the Charitable Trust Act [760 ILCS 55/5].

6)The Attorney General may by pre-approval accept
registration forms used by other states which contain the information required
in Appendix A, Illustration A.

b)Professional Fund Raiser

1)No professional fund raiser may be employed by a
charitable organization in Illinois without prior registration with the
Attorney General.

2)To register, a professional fund raiser must
file a completed registration statement in the forms set forth in Appendix B,
Illustrations A and B of this Part, all required statutory fees, copies of all
Illinois charitable fundraising contracts and a professional fund raiserís bond
when a bond is required, as described in subsection (b)(3).

3)If the applicant is a professional fund raiser
that will control or possess charitable funds, a bond in the amount of $10,000,
expiring upon the next June 30, issued with the professional fund raiser as a
principal and a corporate surety licensed to do business in Illinois as surety,
must accompany the registration.† The
bond must be in the form provided by the Bureau as set forth in Appendix B,
Illustration C of this Part.

c)Professional Solicitor

1)No professional solicitor may solicit in
Illinois without prior registration with the Attorney General.† No person may register as a professional
solicitor unless he is employed by a registered professional fund raiser.

2)To register, a professional solicitor must file
a completed registration statement in the form set forth in Appendix C,
Illustration A of this Part.

d)Professional Fundraising Consultant

1)No person or entity may act as a professional
fundraising consultant without prior registration with the Attorney General.

2)To register, a professional fundraising
consultant must file a completed registration statement in the form set forth
in Appendix D, Illustration A of this Part, copies of all Illinois charitable
fundraising consultant contracts and an affidavit stating that the professional
fundraising consultant has not or will not at any time have custody or control
of contributions.

e)A registrant shall notify the Attorney General
of any changes in registration information within ten days after the change.

a)Religious organizations are subject to the Act
and must register under the Act.† If the
Attorney General has issued a religious exemption to an organization pursuant
to the provisions of Section 3(a) of the Act, that organization is exempt from
filing annual reports.

b)To obtain a religious exemption, an organization
must file a completed registration statement, request an exemption and submit a
religious exemption questionnaire in the form set forth in Appendix A,
Illustration C of this Part.

c)The Attorney General may require the
organization to supply supplemental information as is necessary to determine
its religious character.

d)The Attorney General may issue either a blanket
or an individual religious exemption.

e)An individual religious exemption covers a
single named religious group.

f)A blanket religious exemption is issued to and
upon the request of the central body of a church or denomination and covers the
church and all of the affiliated agencies listed in the exemption request.

h)An application for a blanket religious exemption
must be filed by the central governing authority of the church and shall
contain the information required by Section 400.40(b) and also a list of the
affiliated organizations and agencies which are directed and controlled by the
central church.

i)If, upon the filing of an application for
religious exemption, the Attorney General determines that the organization is
religious within the definition of Section 3(a) of the Act and that its
purposes are actual and genuine, a religious exemption will be issued.

j)Organizations receiving blanket exemptions shall
periodically supply the Attorney General with current lists of their
affiliates.

a)To complete a proper annual report filing, all
annual reports required under the Act must be filed on the form set forth in
Appendix A, Illustration D of this Part and with the attachments prescribed by
the form and this Section, signed by both the president of the organization or
other authorized officer, and the chief fiscal officer, and with all required
statutory fees paid prior to the due date.

b)Each annual financial report is due within six
months after the close of the organizationís fiscal year.† An organization may request a 60 day
extension of the due date pursuant to Section 4(f) of the Act.

c)Failure to file a complete annual report
including all required attachments, along with payment of fees due prior to the
due date, shall result in the organization being classified delinquent, and
shall subject the organization to the payment of a late filing fee.

d)On each annual report an organization must
report separately all program costs associated with a joint cost fundraising
appeal to the extent such was allocated to charitable program service expenses
and included on the annual report as charitable program service expense.† The organization must maintain written
records showing how the allocation was determined and the reasoning behind it.

e)The form and attachments required for an
organizationís annual report is determined by the amount of its revenue and
assets during the reporting fiscal period or whether it has used the services
of a paid professional fund raiser as follows:

1)Any organization which received contributions of
more than $300,000 in any reporting fiscal year or any organization which
employed professional fund raisers during any part of the fiscal year who
raised contributions totaling more than $25,000 during the organizationís
fiscal year must file:

A)The Illinois Charitable Organization Annual
Report form signed by the president and the treasurer and/or two trustees;

B)A copy of the Federal Internal Revenue return
and/or report as required by the Internal Revenue Codes and incorporated attachments
for the same period;

C)A financial report accompanied by financial
statements and the certification of an independent certified public
accountant.† Certification must be in the
form of an unqualified opinion letter;

D)All required statutory fees, including all late
fees and re-registration fees; and

E)If the organization employs a professional fund
raiser, the Illinois Fundraising Campaign form for each professional
fundraising campaign conducted during the fiscal period in the form set forth
in Appendix A, Illustration E of this Part.

2)Any organization with contributions more than
$25,000 but not in excess of $300,000, or any organization which employed
professional fund raisers who raised contributions of $25,000 or less during
the organizationís fiscal year, need not file an independent certified public
accountantís opinion but must submit all of the other items required and listed
in subsection (e)(1) above.

3)Any organization which received contributions of
more than $15,000 but not in excess of $25,000 during its fiscal year must file
an annual report, but it may make a simplified filing by submitting:

A)A financial statement using the Illinois
Charitable Organization Annual Report form disclosing
total receipts, total disbursements and assets on hand at the fiscal year end,
accompanied by an attestation to the truth of the financial statement; and

B)All required statutory fees.

4)Certain organizations registered under the Act
that are not required to file an annual report for a specific fiscal year under
the Act, may be required to file under the Charitable Trust Act [760 ILCS 55].

f)Charitable organizations which have made a
consolidated registration pursuant to Section 2(g) of the Act shall include in
their annual report such additional detailed financial information as will
fairly represent the financial position of each of the affiliated groups.

g)The Attorney General shall, upon written
request, extend for 60 days the time for filing the annual financial report.

h)If an organization is entitled to an additional
extension for good cause by the Internal Revenue Service, which would extend
its federal tax return or report due date to a date later than the Attorney
Generalís due date, the organization may obtain an additional extension from
the Attorney General coinciding with the same Internal Revenue Service due
date.† Extension requirements are:

1)This extension request must be made prior to the
due date for the Attorney Generalís annual financial reports and must include:

Section 400.65† Mid-Year and Annual Reports for
Professional Fund Raisers

a)Mid-Year Reports:

1)Every registered professional fund raiser who
takes possession or control of charitable funds directly, indirectly, by an
agent, or as an escrowee shall file a full written
accounting to the charitable organization of all funds it or its agents
collected on behalf of the charitable organization during the six month period
ending June 30 of each year, and file a copy of the accounting with the
Attorney General by September 30 of each year.

2)The accounting shall be in writing and signed
under oath on forms prescribed by the Attorney General as set forth in Appendix
B, Illustrations D through G of this Part.

b)Annual Reports:

1)Every registered professional fund raiser shall
file a calendar year written financial report with the Attorney General.† The report shall contain such information as
the Attorney General may require, and shall use forms prescribed by him as set
forth in Appendix B, Illustrations D through G of this Part.† Separate financial reports for each fund
raising campaign conducted shall be filed, together with the statutory report
filing fee.

2)The required report shall be filed on or before
April 30 of the following calendar year, signed and verified under penalty of
perjury, together with the required statutory fees.† The Attorney General will grant a 30 day
extension of the due date pursuant to Section 6(d) of the Act if such extension
is requested in writing prior to the due date.

3)The professional fund raiser shall provide a
copy of the report to the charitable organization by the due date of the filing.

a)The registration of all professional fund
raisers expires on the next June 30 following their registration.

b)A registered professional fund raiser who wishes
to continue to act as professional fund raiser in Illinois must apply for
renewal of its registration during June of the year in which his registration
expires.

c)To renew, a professional fund raiser must file a
new, completed registration statement, an annual financial report as provided
by the Attorney General, professional fund raiser bond which meets the
requirements of Section 400.30(b)(3) for the period beginning July 1 and ending
June 30 of the next year, and copies of active contracts and all required
statutory fees.

d)All Illinois professional fund raisers must file
a copy of each professional fundraising contract prior to conducting a
fundraising campaign.

e)All charitable organizations and professional
fund raisers shall retain copies of their professional fundraising contracts
for three years following the completion of the contract.

a)The registration of all professional solicitors
shall expire on the next June 30 following their registration.

b)A registered professional solicitor who intends
to continue to act as a professional solicitor in Illinois must apply for
renewal of its registration during June of the year in which its registration
expires.

c)To renew, a professional solicitor must file a
new, completed registration statement.

a)The initial registration of all professional
fundraising consultants shall expire on the June 30 following two years of
registration.† Successive two year
re-registration periods shall also expire on June 30.

b)A registered professional fundraising consultant
who intends to continue to act as a consultant in Illinois must apply for
renewal of its registration during the month preceding expiration of the two
year registration period.

a)Any representation made by a charitable
organization, professional fund raiser, or professional solicitor in connection
with its solicitation that it is registered or has otherwise complied with the
Act, or that indicates the Attorney General endorses the organization, is
unlawful, except as provided in Section 17 of the Solicitation For Charity Act
[225 ILCS 460/17].

b)The Attorney General may immediately cancel the
registration of any person or organization violating Section 400.100(a). An
affidavit from a person to whom such an illegal representation was made shall
be sufficient to warrant an immediate cancellation.